1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On April 24, 2009, the Plaintiff acquired 2,001,00,000 won for the public sale of 2,001,00,000 won for the public sale of 3,00 pieces of land and 3,00 buildings on two lots of land and 6,00 square meters (hereinafter “instant real estate”).

(Shares: Plaintiffs 35/100, B 40/100, C 25/100). (b)

After that, on January 6, 2011, the Plaintiff transferred the Plaintiff’s share (hereinafter “instant share”) among the instant real estate to B, and on March 10, 201, the Plaintiff filed a preliminary return of capital gains tax on the following grounds: (a) on March 10, 201, the transfer value of the instant share was KRW 710,000,000, and the acquisition value was KRW 742,60,080.

C. On May 30, 2012, B transferred the instant real estate to E, and conducted a field investigation on the defective preliminary return of capital gains tax, and as a result, B confirmed that the acquisition value of the instant shares was KRW 1,072,50,000, and notified the Defendant of the taxation data.

Accordingly, the Defendant deemed that the Plaintiff’s transfer value of the instant shares was KRW 1,072,50,000 (i.e., KRW 495,00,000,000 (i., KRW 57,500,000 equivalent to KRW 35/100 of the Plaintiff’s shares out of KRW 1,650,000,000, the secured debt amount of the instant real property established on the instant real property at the time of the transfer of the instant shares (i.e., KRW 57,50,000), and the acquisition value was KRW 890,752,000 (i., the Plaintiff’s investment amount of KRW 250,000,000, KRW 400,000,000, excluding the Plaintiff’s actual investment amount of KRW 1,601,000,000, KRW 365,50,000,00).

(hereinafter “instant disposition”) e.

On March 12, 2014, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on March 12, 2014, and the Tax Tribunal rendered a request on June 17, 2014.